The book Corporate Taxation and Social Responsibility explains the bases for the polarized positions in the debate on multinational corporate tax strategies. Based on legal theory, political philosophy, and international tax law, the authors find strong arguments to require corporate executives to carry out their tax strategies in a responsible way, that is, in a way that is difficult to criticize with ethical arguments. International tax strategies such as debt-push-down and the double-Irish-with-a-Dutch-sandwich are analyzed and discussed in relation to anti-avoidance regulations and possible legal applications. The concepts of social responsibility and business ethics are discussed in depth and related to corporate tax. In short, this book explains in a simple and accessible manner the challenges facing today's international tax regime, and it presents possible solutions to meet these challenges.

ÖVRIGT:
Mediatyp: Bok
Bandtyp: Inbunden
Författare: Axel Hilling, Daniel T. Ostas
Förlag: Wolters Kluwer
Språk: Engelska
Omfång: 169 sidor
Upplaga: 1
Mått (bxhxd): 156x218x17 mm
Vikt: 344 gram
Illustrerad: Nej

Streckkod: 9789139114826
SKU: 756958